Dr. Björn Kauder

Dr. Björn Kauder
Economist Deputy Director of the Ifo Center for Public Finance and Political Economy
Ifo Institute
Ifo Center for Public Finance and Political Economy
Poschingerstraße 5
81679 München
Phone: +49(0)89/9224-1331
Fax: +49(0)89/907795-1331
Email: kauder @ ifo.de (nur mit aktiviertem Javascript anklickbar)
Website: http://www.cesifo-group.de/kauder-b
Main focus
Public Finance, Taxation, Fiscal Federalism, Political Economy.
Professional Experience
Academic Background
12/2007 - 11/2011 Dr.oec.publ. (equiv. Ph.D. in Economics), University of Munich
10/2003 - 08/2007 Diplom-Volkswirt (equiv. M.A. in Economics) at the Rheinische
Friedrich-Wilhelms-University, Bonn
Languages
German, English.
Professional Experience
since 2007
Economist, Ifo Center for Public Finance and Political Economy
Referee reports prepared for
Economics & Politics
Emerging Markets Finance and Trade
European Journal of Political Economy
Defence and Peace Economics
German Economic Review
International Tax and Public Finance
Journal of European Public Policy
Journal of Pension Economics and Finance
Journal of Regional Science
Journal of Urban Economics
Papers in Regional Science
Southern Economic Journal
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Publications
Articles in refereed journals
Björn Kauder (with Niklas Potrafke and Christoph Schinke), "Manipulating fiscal forecasts: Evidence from the German
states", FinanzArchiv/Public Finance Analysis, Forthcoming
Björn Kauder (with Niklas Potrafke and Markus Reischmann), "Do politicians reward core supporters? Evidence from a
discretionary grant program", European Journal of Political Economy 45, 2016, 39-56, Working paper version available as:
CESifo Working Paper No. 6097 (PDF)
Björn Kauder (with Mira Fischer, Niklas Potrafke and Heinrich W. Ursprung), "Support for free-market policies and reforms:
Does the field of study influence students’ political attitudes? ", European Journal of Political Economy, Forthcoming,
Information, Working paper version available as: Ifo Working Paper No. 218 (PDF)
Björn Kauder (with Thiess Büttner), "Political Biases Despite External Expert Participation? An Empirical Analysis of Tax
Revenue Forecasts in Germany", Public Choice 164 (3-4), 2015, 287-307
Björn Kauder (with Niklas Potrafke), "The Growth in Military Expenditure in Germany 1951-2011: Did Parties Matter?",
Defence and Peace Economics 27 (4), 2016, 503-519, Information
Björn Kauder (with Niklas Potrafke), "Supermajorities and political rent extraction", Kyklos 68 (1), 2016, 65-81,
Information
Björn Kauder, "Incorporation of Municipalities and Population Growth: A Propensity Score Matching Approach", Papers in
Regional Science 95 (3), 2016, 539-554, Working paper version available as: Ifo Working Paper 188 (PDF)
Björn Kauder, "Spatial Administrative Structure and Intra-Metropolitan Tax Competition", Journal of Regional Science 55 (4),
2015, 626-643, Working paper version available as: Ifo Working Paper 191 (PDF)
Björn Kauder (with Niklas Potrafke), "Globalization and social justice in OECD countries", Review of World
Economics/Weltwirtschaftliches Archiv 151 (2), 2015, 353-376, Information, Working paper version available as:
Working Paper No. 5210 (PDF)
CESifo
Björn Kauder (with Niklas Potrafke), "Just hire your spouse! Evidence from a political scandal in Bavaria", European Journal
of Political Economy 38, 2015, 42-54., Working paper version available as: CESifo Working Paper No. 4813 (PDF)
Björn Kauder (with Felix Arnold and Niklas Potrafke), "Outside Earnings, Absence, and Activity: Evidence from German
Parliamentarians", European Journal of Political Economy 36, 2014, 147-157, Working paper version available as: CESifo
Working Paper No. 4900 (PDF), Information
Björn Kauder (with Benjamin Larin and Niklas Potrafke), "Was bringt uns die große Koalition? Perspektiven der
Wirtschaftspolitik", Perspektiven der Wirtschaftspolitik 15 (1), 2014, 88-101, Working paper version available as: Ifo Working
Paper 172 (PDF), Information
Björn Kauder (with Niklas Potrafke), "Government ideology and tuition fee policy: Evidence from the German states", CESifo
Economic Studies 59 (4), 2013, 628–649, Working paper version available as: CESifo Working Paper 4205 (PDF),
Information
Björn Kauder (with Thiess Büttner), "Revenue Forecasting Practices: Differences across Countries and Consequences for
Forecasting Performance", Fiscal Studies 31 (3), 2010, 313–340, Working paper version available as: CESifo Working
Paper 2628 (PDF)
Monographs (Authorship)
Björn Kauder (with Florian Dorn, Clemens Fuest, Luisa Lorenz and Martin Mosler), Die Beseitigung des Mittelstandsbauchs
– Varianten und Kosten, ifo Forschungsberichte 77, ifo Institut, 2016
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Björn Kauder (with Clemens Fuest, Luisa Lorenz, Martin Mosler, Niklas Potrafke and Florian Dorn), Heimliche
Steuererhöhungen – Belastungswirkungen der Kalten Progression und Entlastungswirkungen eines Einkommensteuertarifs
auf Rädern, ifo Forschungsberichte 76, Ifo Institute, 2016
Björn Kauder (with Thiess Büttner, Anja Hönig, Manuela Krause, Niklas Potrafke and Marina Riem), Rahmenbedingungen
für mehr Investitionen, IMPULS-Stiftung (VDMA), 2015, 52
Björn Kauder (with Niklas Potrafke, Markus Reischmann, Marina Riem, Christoph Schinke, Marvin Fandrei and Alexander
Schwemmer), Die Auswirkungen der Erbschaftsteuer auf Familienunternehmen, Stiftung Familienunternehmen (Hrsg.),
München, 2014, 60
Björn Kauder (with Thiess Büttner, Alexander Ebertz and Markus Reischmann), Finanzwissenschaftliche Begutachtung des
kommunalen Finanzausgleichs in Rheinland-Pfalz, ifo Forschungsberichte 58, ifo Institut, 2013
Björn Kauder, Institutions and Public Sector Performance: Empirical Analyses of Revenue Forecasting and Spatial
Administrative Structures, Inaugural-Dissertation, Ludwig-Maximilians-Universität München, 2011
Björn Kauder (with Thiess Büttner, Petra Enß, Nadine Fabritz, Johannes Meya and Robert Schwager), Die Reform des
kommunalen Finanzausgleichs und der Kreisstruktur in Mecklenburg-Vorpommern: Eine finanzwissenschaftliche Analyse
der Auswirkungen auf Landkreise, Städte und Gemeinden, ifo Forschungsberichte 54, ifo Institut, 2011
Björn Kauder (with Thiess Büttner), Wettbewerbsposition der Stadt Frankfurt im Verhältnis zum Umland, ifo
Forschungsberichte 48, ifo Institut für Wirtschaftsforschung, 2010
Björn Kauder (with Thiess Büttner), Methoden der Steuerschätzung im internationalen Vergleich, ifo Forschungsberichte 44,
ifo Institut für Wirtschaftsforschung, 2008
Papers in academic volumes
Björn Kauder (with Thiess Büttner), "Steuerschätzung im internationalem Vergleich", in: BMF (Hrsg:): Monatsbericht, 2008,
55-65
Articles in non-refereed journals
Björn Kauder (with Florian Dorn, Manuela Krause and Niklas Potrafke), "Die Erbschaftsteuer in Deutschland – Reformbedarf
und Reformkompromiss", ifo Schnelldienst 70 (1), 2017, 33-40
Björn Kauder (with Kristin Fischer and Niklas Potrafke), "Beeinflusst das Studienfach die politische Einstellung von
Studierenden?", ifo Schnelldienst 69 (15), 2016, 17-24
Björn Kauder (with Niklas Potrafke and Alexander Stecher), "Stell doch einfach Deine Frau an! Die Verwandtenaffäre in
Bayern – der Untersuchung zweiter Teil", ifo Schnelldienst 68 (20), 2015, 20-24
Björn Kauder (with Niklas Potrafke and Simone Winterer), "Das Wachstum der Verteidigungsausgaben in Deutschland
(1951–2011): Welchen Einfluss haben die Parteien?", ifo Schnelldienst 68 (10), 2015, 19-26
Björn Kauder (with Luisa Lorenz and Niklas Potrafke), "Globalisierung und soziale Gerechtigkeit in OECD-Ländern", ifo
Schnelldienst 68 (04), 2015, 21-26
Björn Kauder (with Niklas Potrafke and Leonard Thielmann), "Stell doch einfach Deine Frau ein! Untersuchung der
Verwandtenaffäre in Bayern", ifo Schnelldienst 68 (01), 2015, 50-55
Björn Kauder (with Felix Arnold and Niklas Potrafke), "Beeinträchtigen Nebeneinkünfte die politischen Tätigkeiten von
Bundestagsabgeordneten?", ifo Schnelldienst 67 (18), 2014, 34-39
Björn Kauder (with Niklas Potrafke), "Regierungsideologie und Studiengebühren in den deutschen Bundesländern", ifo
Schnelldienst 66 (10), 2013, 19-24
Björn Kauder (with Thiess Büttner), "Steuerschätzung im internationalen Vergleich", ifo Schnelldienst 61 (14), 2008, 29-35
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Working papers
Björn Kauder (with Niklas Potrafke and Markus Reischmann), "Do Politicians Reward Core Supporters? Evidence from a
Discretionary Grant Program", CESifo Working Paper No. 6097, September 2016
Björn Kauder (with Manuela Krause and Niklas Potrafke), "Electoral Cycles in MPs' Salaries: Evidence from the German
States", CESifo Working Paper No. 6028, August 2016
Björn Kauder (with Niklas Potrafke and Heinrich Ursprung), "Behavioral Determinants of Proclaimed Support for
Environment Protection Policies", CESifo Working Paper No. 5993, July 2016
Björn Kauder (with Mira Fischer, Niklas Potrafke and Heinrich W. Ursprung), "Support for free-market policies and reforms:
Does the field of study influence students’ political attitudes?", Ifo Working Paper No. 218, 2016
Björn Kauder (with Mira Fischer, Niklas Potrafke and Heinrich Ursprung), "Does the Field of Study Influence Students'
Political Attitudes?", CESifo Working Paper No. 5545, October 2015
Björn Kauder (with Niklas Potrafke), "Supermajorities and Political Rent Extraction", CESifo Working Paper No. 5512,
September 2015
Björn Kauder (with Niklas Potrafke), "The Growth in Military Expenditure in Germany 1951-2011: Did Parties Matter?",
CESifo Working Paper No. 5337, April 2015
Björn Kauder (with Niklas Potrafke), "Globalization and Social Justice in OECD Countries", CESifo Working Paper No. 5210,
February 2015
Björn Kauder (with Niklas Potrafke), "Just hire your spouse! Evidence from a political scandal in Bavaria", Ifo Working Paper
No. 194, 2014
Björn Kauder, "Spatial Administrative Structure and Intra-Metropolitan Tax Competition", Ifo Working Paper No. 191, 2014,
Information
Björn Kauder, "Incorporation of Municipalities and Population Growth – A Propensity Score Matching Approach", Ifo Working
Paper No. 188, 2014, Information
Björn Kauder (with Felix Arnold and Niklas Potrafke), "Outside Earnings, Absence, and Activity: Evidence from Germany
Parliamentarians", CESifo Working Paper No. 4900, July 2014
Björn Kauder (with Niklas Potrafke), "Just Hire your Spouse! Evidence from a Political Scandal in Bavaria", CESifo Working
Paper No. 4813, May 2014, Information
Björn Kauder (with Benjamin Larin and Niklas Potrafke), "Was bringt uns die große Koalition? Perspektiven der
Wirtschaftspolitik", Ifo Working Paper No. 172, 2014, Eine Übersicht über die wirtschaftspolitischen Reformen der
Bundesregierungen ist auf Anfrage bei den Autoren erhältlich.
Björn Kauder (with Niklas Potrafke), "Government Ideology and Tuition Fee Policy: Evidence from the German States",
CESifo Working Paper No. 4205, April 2013
Björn Kauder (with Niklas Potrafke), "Government ideology and tuition fee policy: Evidence from the German states", Ifo
Working Paper No. 159, 2013
Björn Kauder (with Thiess Büttner), "Revenue Forecasting Practices: Differences across Countries and Consequences for
Forecasting Performance", CESifo Working Paper No. 2628, April 2009, Information
Projects
Current projects
Improving Public Debt Management in the OIC Member Countries
Client: Ministry of Development of the Republic of Turkey (COMCEC Coordination Office) • Project period: July 2016 - March
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2017 • Departments: Ifo Center for Public Finance and Political Economy, Ifo Center for Business Cycle Analysis and
Surveys
Concluded projects
Competitive Position of the City of Frankfurt relative to its Surrounding Municipalities
Client: Frankfurt Economic Development GmbH • Project period: December 2008 - May 2009 • Department: Public Finance
Economic effectiveness of economic stimulus packages in 2008 and 2009
Client: Fritz Thyssen Foundation • Project period: July 2013 - July 2016 • Departments: Ifo Center for Public Finance and
Political Economy and Ifo Center for Business Cycle Analysis and Surveys
Effects of inheritance taxation on entrepreneurial activities of family businesses
Client: Stiftung Familienunternehmen • Project period: February 2014 - April 2014 • Department: Ifo Center for Public
Finance and Political Economy
Further Development of Municipal Fiscal Equalization in Rhineland-Palatinate
Client: Ministry of the Interior and of Sport Rheinland-Pfalz • Project period: April 2011 - September 2012 • Department:
Public Finance
Hidden tax increases - the extra tax burden of the bracket creep and the expected impact of income tax rates "on
wheels" on tax reliefs
Client: FDP-Fraktionsvorsitzendenkonferenz • Project period: June 2016 - October 2016 • Department: Ifo Center for Public
Finance and Political Economy
How much do large family firms contribute to German tax revenues?
Client: Stiftung Familienunternehmen • Project period: June 2015 - December 2015 • Department: Ifo Center for Public
Finance and Political Economy
IMPULS-Stiftung: Frame conditions for more capital investment
Client: IMPULS-Stiftung, Frankfurt • Project period: January 2015 - November 2015 • Department: Ifo Center for Public
Finance and Political Economy
Incentive effects of fiscal equalisation in tax competition: Theoretical and empirical analysis of Länder and
municipalities
Client:German Research Foundation (DFG) • Project period: July 2005 - Aprill 2011 • Department: Public Finance
International Comparison of Tax Revenue Estimation
Client: BMF (German federal finance ministry) • Project period: July 2007 - March 2008 • Department: Public Finance
Tax incentives for private investment to promote economic development in developing countries: A public finance
view based on a tax law analysis
Client: Federal Ministry for Economic Cooperation and Development, Berlin • Project period: January 2016 - June 2016 •
Department: Ifo Center for Public Finance and Political Economy
The Reform of Municipal Fiscal Equalization and of the Structure of Counties in Mecklenburg-Western Pomerania:
A Public Finance Analysis of the Impacts on Counties, Cities, and Communities
Client: Ministry of the Interior Mecklenburg-Vorpommern • Project period: September 2009 - March 2010 • Department:
Public Finance
The removal of the middle class bulge - models and costs
Client: INSM - Initiative Neue Soziale Marktwirtschaft GmbH, Berlin • Project period: July 2016 - November 2016 •
Department: Ifo Center for Public Finance and Political Economy
Presentations
“Do politicians gratify core supporters? Evidence from a discretionary grant program”
Jahrestagung des Vereins für Socialpolitik, Sept. 2016, Augsburg, Germany
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“Term limits for mayors and intergovernmental grants: Evidence from Italian cities”
European Association of Law and Economics, Sept. 2016, Bologna, Italy
“Term limits for mayors and intergovernmental grants: Evidence from Italian cities”
Annual Congress of the IIPF, August 2016, Lake Tahoe, Nevada, USA
“Term limits for mayors and intergovernmental grants: Evidence from Italian cities”
Meeting of the Association for Public Economic Theory, July 2016, Rio de Janeiro, Brasil
“Do politicians gratify core supporters? Evidence from a discretionary grant program”
Public Choice Society, March 2016, Fort Lauderdale, Florida, USA
“Do politicians gratify core supporters? Evidence from a discretionary grant program”
Australasian Public Choice Conference, December 2015, Brisbane/Australia
“Do politicians gratify core supporters? Evidence from a discretionary grant program”
CESifo Norwegian-German Seminar on Public Economics, November 2015, Munich
“Does the field of study influence students’ political attitudes?”
Annual Congress of the IIPF, August 2015, Dublin/Irland
“Do External Experts Prevent Political Biases in Revenue Forecasts? Evidence from Germany”
European Public Choice Society, April 2015, Groningen, Netherlands
“Behavioral determinants of proclaimed support for public development aid”
Public Choice Society, March 2015, San Antonio, Texas, USA
“Do External Experts Prevent Political Biases in Revenue Forecasts? Evidence from Germany”
Public Choice Society, March 2015, San Antonio, Texas, USA
"Behavioral determinants of proclaimed support for environmental policies"
Behavioral Environmental Economics, March 2015, Mannheim
"Just hire your spouse! Evidence from a political scandal in Bavaria"
Annual Congress of the IIPF, Aug. 2014, Lugano, Switzerland
"Behavioral determinants of proclaimed support for public development aid"
Annual Congress of the IIPF, Aug. 2014, Lugano, Switzerland
"Just Hire your Spouse: Empirical Evidence from a New Type of Political Favoritism"
The 2014 Meeting of the European Public Choice Society, April 2014, Cambridge
"Just hire your spouse: Empirical evidence from a new type of political favoritism"
Public Choice Society, March 2014, Charleston, South Carolina, USA
"Outside earnings, attendance, and activity: Do German MPs meet their obligations?"
Australasian Public Choice Conference, December 2013, Singapore
"Outside earnings, attendance, and activity: Do German MPs meet their obligations?"
Annual Congress of the IIPF, Aug. 2013, Taormina, Italy,
"Tuition fees and government ideology: Evidence from the German states“
European Public Choice Society, April 2013, Zürich, Switzerland
"Tuition fees and government ideology: Evidence from the German states“
Public Choice Society, March 2013, New Orleans, USA
"Tuition fees and government ideology: Evidence from the German states“
Australasian Public Choice Conference, Dec. 2012, Hobart, Australia
"Consolidation of Municipalities and Population Growth - A Propensity Score Matching Approach"
Jahrestagung des Vereins für Socialpolitik, Sep. 2012, Göttingen
"Consolidation of Municipalities and Population Growth - A Propensity Score Matching Approach"
EEA Annual Congress, Aug. 2012, Málaga, Spain
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"Revenue Forecasting in Germany: On Unbiasedness, Efficiency, and Politics"
Annual Congress of the IIPF, Aug. 2011, Ann Arbor, USA
"Consolidation of Municipalities and Impact on Population Growth - A Propensity Score Matching Approach"
Annual Congress of the IIPF, Aug. 2011, Ann Arbor, USA
"Administrative Structure and Inner-Metropolitan Tax Competition"
Jahrestagung des Vereins für Socialpolitik, Sept. 2010, Kiel, Germany
"Administrative Structure and Inner-Metropolitan Tax Competition"
Annual Congress of the IIPF, Aug. 2010, Uppsala, Sweden
Teaching
University of Munich, Seminar: Lokale Finanzwissenschaft, SS17
University of Munich, Lecture: Wettbewerbs- und Regulierungspolitik, WS16/17
University of Munich, Lecture: Political Economics, WS16/17
University of Munich, Lecture: Einführung in die Wirtschaftspolitik, SS16
University of Munich, Seminar: Tax Competition, SS16
University of Munich, Lecture: Systems Competition, WS15/16
University of Munich, Seminar: Fiskalföderalismus, SS15
University of Munich, Lecture: Political Economy, WS14/15
University of Munich, Lecture: Political Economy, WS13/14
University of Munich, Tutorial: Mikroökonomie I, WS11/12
University of Munich, Tutorial: Mikroökonomie I, WS09/10
University of Munich, Tutorial: Mikroökonomie I, WS08/09
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